The child and dependent care tax credit is worth 20% to 35% of your day care expenses. The percentage of the credit depends on your adjusted gross income. A full chart of the percentage rates is found in Publication 503.
(February 2011) (Learn how and when to remove this template message) Gross motor skills are the abilities usually acquired during infancy and early childhood as part of a child's motor development. By the time they reach two years of age, almost all children are able to stand up, walk and run, walk up stairs, etc.
By 15 months the average child is pretty good at walking and likes to push and pull toys while he toddles. At about 16 months, your child will begin to take an interest in going up and down stairs -- though he probably won't navigate them solo for a few more months. Most 18-month-olds are proficient walkers.